BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI ResearchHistory

Filters

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

  • Search Judgments
  • Browse by Bench
  • Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

3 results for “charitable trust”+ Section 193clear

Sorted by relevance

Karnataka445Delhi176Mumbai99Bangalore43Chandigarh25Ahmedabad23Chennai23Jaipur19Cuttack19Kolkata17Calcutta16Lucknow15Pune15Amritsar11Indore9Hyderabad6Cochin4Telangana3SC3Raipur3Rajkot2Rajasthan2Surat2Visakhapatnam1Dehradun1Andhra Pradesh1Nagpur1Ranchi1T.S. THAKUR ROHINTON FALI NARIMAN1

Key Topics

Section 1010Section 80G5Section 115Section 12A4Exemption3Section 80G(5)2Section 143(3)2Section 2(15)2

SINDHU YOUTH ASSOCIATION,RAIPUR vs. COMMISSIONER OF INCOME TAX EXEMPTION, BHOPAL

In the result, the appeal of the assessee is allowed

ITA 29/RPR/2019[2018-19]Status: DisposedITAT Raipur28 Jul 2022AY 2018-19

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं./Ita No.29/Rpr/2019 (नििाारण वर्ा / Assessment Year :2018-2019) Sindhu Youth Association, Vs Cit(Exemption), Bhopal Sindhu Bhawan, Sector-4, Devendra Nagar, Raipur Pan No. : Aakts 3401 K (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) नििााररती की ओर से /Assessee By : Shri Sunil Kumar Agrawal, Smt. Laxmi Sharma & Shri Vimal Agrawal, Cas राजस्व की ओर से /Revenue By : Shri G.N.Singh, Sr. Dr सुनिाई की तारीख / Date Of Hearing : 27/07/2022 घोषणा की तारीख/Date Of Pronouncement : 29/07/2022 आदेश / O R D E R Per Arun Khodpia, Am : This Appeal Is Filed By The Assessee Against The Order Passed By The Cit(E), Bhopal, Dated 24.12.2018 For The Assessment Year 2018-2019. 2. The Sole Ground Raised By The Assessee In This Appeal Is Against The Action Of The Cit(E) In Rejecting The Application Of The Assessee Filed For Exemption U/S.80G Of The Act. 3. Brief Facts Of The Case Are That The Assessee Is A Society Running Charitable Organization Registered U/S 12A Of The Income Tax Act, Which Was Granted Vide Order Dated 28.03.2008, Mainly Engaged In Charitable Activities For The Welfare Of Society Including Relief Of Poor, Blood Donation & Blood Infusion Camps For Thalassemia Patients & Medical Relief For The Poor, Etc. The Office Of The Society Is Situated At Devendra Nagar, Raipur (C.G.). The Assessee Society Had Filed An Application For Exemption U/S 80G Of The Act In Form No. 10G On 07/06/2018. However

For Appellant: Shri Sunil Kumar Agrawal, Smt. LaxmiFor Respondent: Shri G.N.Singh, Sr. DR
Section 11(2)
Section 12A
Section 13(1)(b)
Section 80G
Section 80G(5)
Section 80G(5)(i)
Section 80G(5)(vi)

193 ITR 321 (SC) Running a charitable organization for general public (not for private purposes) and not the individual interest of some person or persons or private profit and private gain, at nominal rent/ charges which is necessary for its running & maintenance; Marwari Panchayat Vastu Bhandar (2015) (Gau-Trib) dt.27-1-15 Sengunthar Thirumana Mandapam (2006) (Mad HC) dt.28-2-06 Ragunath Das Parihar

CHHATTISGARH RAJYA OPEN SCHOOL,RAIPUR vs. DEPUTY COMMISSIONER OF INCOME-TAX, EXEMPTION CIRCLE, RAIPUR

In the result, the assessee's appeal is dismissed in terms of our observations above

ITA 2/RPR/2020[2016-17]Status: DisposedITAT Raipur07 Sept 2023AY 2016-17

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 02/Rpr/2020 "नधा"रण वष" / Assessment Year : 2016-17 Chhattisgarh Rajya Open School Madhyamik Siksha Mandal, Pension Bada, Raipur (C.G.)-492 001 Pan : Aaagc0179F .......अपीलाथ" / Appellant बनाम / V/S. The Deputy Commissioner Of Income Tax, Exemption Circle, Raipur (C.G.) ……""यथ" / Respondent

For Appellant: Shri S.R Rao, AdvocateFor Respondent: Shri Debashis Lahiri, CIT-DR
Section 10Section 12ASection 143(2)Section 143(3)Section 2

193 to 198/Ind/2012 vide order dated 08/11/201 for A.Ys. 2003-04 to 2008-09 in which the issue was decided by the ITAT, Bench-Indore in favour of revenue.” 4. Aggrieved the assessee carried the matter in appeal before the CIT(Appeals) but without success. 5. The assessee, being aggrieved with the order of the CIT(Appeals), has carried

PAVITRA CRUZ SISTERS ASSOCIATION,AMBIKAPUR vs. INCOME TAX OFFICER, AMBIKAPUR

In the result, the appeal of assessee is allowed

ITA 8/RPR/2018[2014-15]Status: DisposedITAT Raipur17 Oct 2022AY 2014-15

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अऩीऱ सं./Ita No.08/Rpr/2018 (ननधाारण वषा / Assessment Year :2014-2015) Pavitra Cruz Sisters Association, Vs Ito, Ambikapur Holy Cross Institute, Manendragarh Road, Ambikapur (C.G.) Pan No. : Aaaap 0283 H (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri Kishore M. Deshpandey, CAFor Respondent: Shri G.N.Singh, Sr. DR
Section 10Section 11Section 12ASection 143(3)Section 2(15)

193/- Sale : Rs. 5,97,39,793/- Profit : Rs.2,80,04,600/- 3. The AO found that the sale/purchase of medicine, though a charitable activity of general public utility, is hit by the proviso to section 2(15) of the act as the receipts from this are more than Rs 25 lacs. Therefore, the AO asked the assessee to explain